9911796707
TMI Blog2000 (7) TMI 925X X X X Extracts X X X X X X X X Extracts X X X X ..... r the year 1990-91 under the Tamil Nadu General Sales Tax Act, 1959. They claimed exemption on second sales of edible oils, etc., to the tune of Rs. 66,96,274.90. The assessing authority found that the sale of empty tins to the extent of Rs. 55,058 was not eligible for exemption, because the empty tins had not suffered tax earlier. The sale of empty tins for the period April 1, 1990 to May 6, 1990, namely, Rs. 6,910 was taxed at 8 per cent and the sale for the period May 7, 1990 to March 31, 1991 was taxed at 5 per cent. The objections of the assessee were: "With reference to your proposal to charge for the sale of empty tins at 8 per cent till May 6, 1990 and 5 per cent from May 7, 1990, we desire to file our reply as under: We buy edi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, the Sales Tax Appellate Tribunal confirmed the orders of the Appellate Assistant Commissioner and the assessing officer. Hence, the revision petition. 4.. Before us, Mr. C. Natarajan, learned Senior Counsel, reiterates the same points and buttresses his arguments by citing [1998] 108 STC 598 (SC) (Premier Breweries v. State of Kerala). In that case, the appellant sold liquor packed in cardboard cartons. It claimed that it had charged its customers separately for the liquor and the cartons, and that, therefore, the turnover of the cartons could not be included in the turnover of the liquor which was taxable at 50 per cent, but that the turnover of the cartons had to be taxed separately at the rate of 8 per cent as provided in entry 97 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e under section 3, 4 or 5' in respect of the goods purchased (empty bottles). On the other hand, says the learned counsel that subsection (7) of section 3 specifically provides for levying of tax on containers or packing materials at the same rate as applicable to the goods themselves." It was argued that the packing materials are taxed by virtue of section 3(7) and therefore, the purchase of empty bottles for use in the preparation of "I.V. fluids" would not attract section 7-A of the Tamil Nadu General Sales Tax Act, 1959. We rejected the contention and observed: "We have already pointed out that section 3(7) only ensures the levy of tax on the containers or packing materials at the same rate at which the goods themselves are sold bec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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